Bestimmung Des Optimalen Produktionsprogrammes in Industriebetrieben: Rationalisierung Der Programmplanung
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Ziel jeder Produktion ist die wirtschaftliche Erstellung von Giitern und Dienst- leistungen, d. h. die Erstellung nach dem okonomischen Prinzip. Dies besagt, daB mit geringstmoglichem Aufwand ein bestimmter Erfolg, die Kostenmini- mierung, oder aber mit gegebenen Mitteln der groBtmogliche Erfolg, die Erfolgs- maximierung, erzielt werden solI. Die Verbesserung der Produktivitat, Wirt- schaftlichkeit und Rentabilitat einer Unternehmung und das Anstreben von optimalen, also kostenminimalen bzw. gewinnmaximalen Produktionsyerhalt- nissen sind deshalb stets Gegenstand der Bemiihungen der Unternehmensleitung. In den letzten Jahren suchte man, insbesondere unter dem EinfluB der Vollbe- schaftigung, diesem Ziel durch Rationalisierung des Produktionsprozesses durch- aus mit Erfolg naher zu kommen. In der vorliegenden Untersuchung solI nun ein Weg aufgezeigt werden, wie schon durch die Rationalisierung des Produktionsprogrammes, also die Wahl eines optimalell Produktionsprogrammes, gallz erhebliche Verbesserungen der Produktivitat und Rentabilitat erzielt werden konnen. Bei der Planung des Produktionsprogrammes, der insbesondere bei V ollbeschaftigung eine groBe Bedeutung zukommt, geht es im wesentlichen um die Beantwortung folgender Fragen: 1. Was solI produziert werden? Welche Erzeugnisse sollen bevorzugt produziert bzw. welche sollen wegen ihres niedrigen Gewinnbeitrages nur in Sonderfallen hergestellt werden? 2. Wieviel solI produziert werden? In welchen Mengen konnen die einzelnen bevorzugten Produkte sowohl hinsichtlich der beschrankten Kapazitat des Maschinenparkes und der Ar- beitskrafte als auch hinsichtlich der nur begrenztenAufnahmefahigkeit des Absatzmarktes erzeugt werden? 3. Wie solI produziert werden? Auf welchen Maschinen bzw.
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